Ram Prakash Agarwal, Haldwani V. ITO, Haldwani

MA 237/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0401 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 21-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ANUSHA KHURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `FRIDAY E: NEW DELHI BEFORE SHRI C.L.SETHI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M.A.NO.237/DEL/2010 (IN I.T.A. NO.2960/DEL/2008) ASSESSMENT YEAR : 1981-82 SHRI RAM PRAKASH AGARWAL, INCOME-TAX OF FICER, AGARWAL HARDWARE STORE, VS. HALDWANI. PATEL CHOWK, HALDWANI. PAN: AFQPA0539F. (APPLICANT) (RESPONDENT) APPLICANT BY : WRITTEN S UBMISSIONS. RESPONDENT BY : MRS. ANUSHA KHURANA, SR.DR. O R D E R PER C.L. SETHI, JUDICIAL MEMBER THE ASSESSEE HAS FILED THIS MISC. APPLICATION IN CO NNECTION WITH THE ORDER DATED 01.07.2009 PASSED BY THIS TRIBUNAL IN T HE ABOVE CAPTIONED APPEAL. 2. IN THE MISC. APPLICATION THE ASSESSEE HAS STATED THAT IN THE ASSESSMENT AN ADDITION OF RS.12,000/- WAS MADE, OUT OF WHICH, THE ADDITION OF RS.10,000/- WAS ULTIMATELY DELETED BY THE TRIBUNAL VIDE ORDER DATED 25 TH MARCH, 1988 IN ITA NO.4929/DEL/1985 AND THE BALANCE ADDITION OF RS.2,000/- WAS SUSTAINED. IT HAS BEEN FURTHER STAT ED THAT A PENALTY OF 2 RS.5,370/- WAS ALSO IMPOSED BY THE ASSESSING OFFICE R UNDER SEC. 271(1)(C ) OF THE ACT. THE ASSESSEE HAS STATED THAT PENALTY O F RS.5,370/- WAS IMPOSED ONLY WITH REFERENCE TO THE ADDITION OF RS.10,000/- WHICH HAS SINCE BEEN DELETED. THEREFORE, NO FURTHER PENALTY IS PAYABLE BY THE ASSESSEE. BUT THE TRIBUNAL IN ITS ORDER HAS DIRECTED THE ASSESSING OF FICER TO MODIFY THE AMOUNT OF PENALTY BY TAKING THE CORRECT AMOUNT OF ASSESSED INCOME AND THE TAX PAYABLE THEREUPON WHICH WAS SOUGHT TO BE EVADED. H E FURTHER STATED THAT NO PENALTY IN RESPECT OF ADDITION OF RS.2,000/- WAS LE VIED BY THE AO AND THEREFORE, WHOLE PENALTY LEVIED BY THE AO IS TO BE DELETED. 3. WE HAVE GONE THROUGH THE ASSESSEES WRITTEN SUBM ISSIONS AND HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE. WE RESTOR E THIS MATTER TO THE FILE OF THE ASSESSING OFFICER FOR HIS VERIFICATION AS TO WHETHER PENALTY OF RS.5,370/- ORIGINALLY LEVIED BY THE AO WAS ONLY IN RESPECT OF ADDITION OF RS.10,000/- ONLY AND IF IT IS SO, THE WHOLE OF THE PENALTY LEVIED BY THE AO U/S 271(1)(C ) IN RESPECT OF THE ADDITION OF RS.10,000/ - SHALL BE DELETED INASMUCH AS ADDITION OF RS.10,000/- HAS SINCE BEEN DELETED B Y THE TRIBUNAL. THE AO SHALL VERIFY THE RECORD AND PASS THE NECESSARY ORDE R ACCORDINGLY. WE FURTHER CLARIFY THAT IF NO PENALTY WAS ORIGINALLY LEVIED WI TH REGARD TO THE ADDITION OF RS.2,000/- SUSTAINED BY THE TRIBUNAL, NO PENALTY SH OULD NOW BE LEVIED UPON 3 SAID AMOUNT OF RS.2,000/-. WE ORDER ACCORDINGLY. OUR ORDER STANDS MODIFIED IN THE MANNER AS INDICATED ABOVE. 4. THIS MISC. APPLICATION FILED BY THE ASSESSEE STA NDS DISPOSED OF ACCORDINGLY IN THE MANNER AS INDICATED ABOVE. 5. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT I MMEDIATELY AFTER THE HEARING WAS OVER ON 18.02.2011. SD/- SD/- (SHAMIM YAHYA) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH FEBRUARY, 2011. COPY OF THE ORDER FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.